IRS Offers Churches Another Chance to Correct ERC Errors
A second Voluntary Disclosure Program means churches have until Nov. 22 to review and correct ERC errors at a discounted rate.
Payroll Tax
Dept. of Labor Rolls Back Independent Contractor Test Rules
The new rules undo the Trump-era independent contractor test, and focus on economic independence as the "ultimate inquiry."
The Employee Retention Credit: Helpful Benefit or Significant Risk?
A legitimate, COVID-era tax credit available to churches could offer huge cash benefits—but beware potential predators.
Key Tax Dates December 2022
Housing allowance designations, year-end transactions, 2022 donations, and more.
October Key Tax Dates 2022
Deadline for church employees with six-month extensions for filing 2021 tax returns—and other key dates to note.
Key Tax Dates September 2022
Make quarterly estimated payments and meet monthly or semiweekly requirements.
Key Tax Dates August 2022
File employer’s quarterly federal tax return and meet monthly or semiweekly requirements.
Key Tax Dates July 2022
File 8274 and 941 forms and meet monthly or semiweekly requirements.
Key Tax Dates June 2022
Review housing allowance designations, make quarterly payments, and meet monthly or semiweekly requirements.
Key Tax Dates for May 2022
Along with monthly and semiweekly requirements, note quarterly filing and forms pertinent to your church or ministry.
Key Tax Dates April 2022
Filing returns, key quarterly deadlines, exemptions, and more.
Key Tax Dates March 2022
Monthly and semiweekly requirements for depositing payroll taxes.
Key Tax Dates February 2022
Forms 941, 1098-C, 1095-C, and 1094-C are due this month.
Key Tax Dates January 2022
Note deadlines for payroll taxes, fourth quarter estimated payment, and various forms.
Key Tax Dates December 2021
Housing allowance designations, year-end transactions, 2021 donations, and more.
Key Tax Dates November 2021
Deadlines for quarterly federal tax return and employer exemption.
Key Tax Dates October 2021
Deadline for church employees with six-month extensions for filing 2020 tax returns.
Part 3 of 6
Internships: Blessings or Blind Spots?
Here’s how churches can avoid tripping up on important legal, tax, and risk management issues with interns.
Part 1 of 6
Applying the Ministerial Exception to Church Employees
Understanding this key legal doctrine, how it works, and when it matters—or doesn’t—for specific positions.
Recommended Reading
Key Employee Issues Unique to Churches—and How to Navigate Them
Several employee issues that are unique to churches can have a material effect on whether a ministry succeeds or fails.